Balanced scorecard decision making essay: BPM guide
One question with four moving parts: not what the balanced scorecard's perspectives are, but how Financial, Customer, Internal Business Processes, and Learning and Growth each contribute to better decision making — inside the BPM framing the assigned Sharda text supplies.
Editorial process
Last reviewed · August 11, 2026
What does 'contribute to better decision making' rule out?
The verb is 'explain how... contribute to better decision making', and that phrasing quietly rules out the essay most students write. A tour of the four perspectives — definitions, example measures, a diagram description — answers what they are; the question asks what they do to decisions. For each perspective, the working move is the same: name what it measures, then show the decision that changes because a manager sees that measure. Financial measures are lagging indicators — they tell you whether past decisions worked, which disciplines resource allocation. Customer measures surface tomorrow's revenue problems while they are still fixable — retention and satisfaction falling before revenue does. Internal process measures locate where performance is produced, turning 'do better' into 'fix this process'. Learning and growth measures — people, culture, technology capability — are the earliest indicators of all, the ones that predict whether the other three can improve.
That leading-versus-lagging structure is the analytical spine: the scorecard improves decisions precisely because it balances outcome metrics with the drivers of future performance. Make that argument explicitly once, and every perspective section inherits its place in it. The framing sentence matters too: the prompt situates the scorecard inside business performance management, an approach 'embracing planning and strategy', and the assigned text — Sharda's business intelligence and analytics book — treats the scorecard as a BPM instrument rather than a standalone dashboard. A strong essay honours that placement: the perspectives contribute to better decisions because they are tied to strategy (each measure exists to test a strategic hypothesis), which is what separates a scorecard from a pile of KPIs. Cite the assigned text; it is named in the brief because the grader expects to see it used, and its BPM chapters supply the planning-and-strategy vocabulary the opening sentence borrows.
The formatting instructions are extensive but generic — proofread aloud, no padding, standard type and margins. The one worth internalising is the anti-padding paragraph: this prompt can be answered excellently in modest length, and the brief explicitly prefers substance over stretched pages. Four perspective sections, each ending in a decision improved, plus a short frame on BPM at either end, is the essay. The essay's shape is simple; the discipline is ending every section with a decision. Write the four sections, read them aloud as the brief instructs, and cut anything that describes without deciding — the prompt has already told you it can tell the difference.
Likely learning objectives
Inferred from the brief — check these against your own rubric.
- 01Answer the question's actual verb: how each perspective changes decisions, not what each perspective contains.
- 02Use the leading-versus-lagging indicator structure to connect the four perspectives into one decision-making argument.
- 03Situate the scorecard inside business performance management as the prompt and assigned text frame it.
- 04Cite the assigned Sharda text alongside scorecard sources, since the brief names it as the reference to use.
Read the full question
Review every instruction before using the planning guidance that follows.
Turn the brief into deliverables
- 01An essay explaining how the Financial, Customer, Internal Business Processes, and Learning and Growth perspectives contribute to better decision making.
- 02Use of the assigned reference: Sharda's Business Intelligence, Analytics, and Data Science (4th ed.), as the brief specifies.
- 03Clean formatting per the stated rules: standard 10-12 point type, double-spaced, one-inch margins, no padding devices, thoroughly proofread.
How should the four perspectives structure the essay?
The scorecard inside BPM
Open by placing the balanced scorecard within business performance management — a measurement system tied to planning and strategy, per the prompt's own framing and the assigned text.
Financial: the lagging discipline
Explain financial measures as the verdict on past decisions — profitability, cost, asset use — and the resource-allocation and accountability decisions they improve.
Customer and Internal Process: the operating core
Show customer measures surfacing revenue problems early (retention, satisfaction, acquisition) and internal-process measures locating where performance is produced — each with a named decision it changes: pricing, service recovery, process investment.
Learning and Growth: the leading edge
Explain people, culture and technology-capability measures as the earliest predictors — the perspective that tells leaders whether the other three can improve — and the hiring, training and systems decisions it drives.
The balance, closed
Conclude by naming what the balance buys a decision maker: outcome metrics checked against future-performance drivers, and every measure tied to a strategic hypothesis rather than collected for its own sake.
Which scorecard sources support the decision framing?
Recommended databases
- The assigned Sharda text (required by the brief)
- Balanced Scorecard Institute
- Harvard Business School working papers
Search sequence
- 1.Read the Sharda text's BPM and scorecard sections first — the brief names it as the reference to use, and its framing is the essay's.
- 2.Read the Balanced Scorecard Institute's four-perspectives article for clean, citable statements of what each perspective measures.
- 3.Skim the conceptual-foundations paper for the strategy-linkage argument — measures as strategic hypotheses — that lifts the essay's conclusion.
- 4.Draft each perspective section to end with a named decision; if a section ends with a definition, it is not finished.
Reference shortlist
These are authoritative starting points, not a ready-made bibliography. A qualified reviewer must confirm that each source fits the assignment and supports the claim beside which it is cited.
Nothing here is cleared for citation until you have read it.
- 01
Balanced Scorecard Basics
Balanced Scorecard Institute · 2024
The practitioner-standard description of the framework and its strategy-execution purpose — the citable foundation for the BPM framing.
- 02
The Four Perspectives of the Balanced Scorecard
Balanced Scorecard Institute · 2023
Perspective-by-perspective detail on what each measures — the raw material each section converts into a decision improved.
- 03
Conceptual Foundations of the Balanced Scorecard
Harvard Business School (working paper) · 2010
Kaplan's own account of the framework's logic — measures as tests of strategy, leading and lagging indicators — the scholarly anchor for the essay's spine. A PDF; cite as a working paper.
Review before submission
Common mistakes
- Writing a definitions tour of the four perspectives when the question's verb is 'contribute to better decision making' — description is the essay this prompt exists to reject.
- Treating the perspectives as four disconnected lists instead of a leading/lagging system where each layer's measures explain and predict the next.
- Ignoring the BPM frame in the prompt's first sentence, which is what elevates the scorecard from a KPI dashboard to a strategy-execution tool.
- Skipping the assigned Sharda text when the brief names it under 'Reference to Use' — its absence from the citations is visible.
- Padding — the brief spends two paragraphs warning against it and explicitly prefers a longer-running honest essay over a stretched one.
- Giving decision examples so generic ('managers can make informed choices') that no specific decision is ever named — each perspective should end with a concrete decision it improves.
Submission checklist
- Each perspective's section ends by naming a decision that measure-set improves.
- The leading/lagging connection across perspectives is made explicitly at least once.
- BPM's planning-and-strategy framing opens and closes the essay.
- The Sharda text is cited; any additional sources are credible scorecard literature.
- Formatting per the brief; proofread in silence and aloud, as instructed.
Use this guide to plan and review your own work. Follow your institution's rules and read our academic-integrity policy.

Written by
Aaron Bishop
MA, Education
assignment interpretation and research-methods coaching across disciplines
Aaron leads the EssayCrackers editorial desk. He works on how assignment briefs are read — what a rubric is actually asking for, and where students most often answer a different question than the one set.

Reviewed by
Dr. Nathan Cole
PhD, Rhetoric & Composition
Argumentation and thesis development
Nathan teaches first-year composition and directs a university writing center. He reviews EssayCrackers guides for argumentative soundness and citation accuracy.